(b) Violation of the Act on Subsidies and Management;

2. (a) E

3. G forestry cooperatives;

1. The facts charged in the instant case are projects for forest tending, which are projects eligible for subsidies from Defendant D and E

In acting on behalf of the employee, the employee deceivings the qualification requirements and project expenses for the employee, from December 31, 2007 to December 12, 2010.

24. Until 12 times in total, acquiring a total of KRW 2,810,338,00 from G by defrauding it and making a false representation;

The subsidies were received in total amount of KRW 2,810,338,000 by Cheong and other unlawful means, and Defendant G forest

The Association shall make a false application or other fraudulent acts by Defendant D or E, who is an employee, with respect to its operations.

By means of being granted KRW 2,810,338,00 in total of subsidies. The lower court is as indicated in its reasoning.

The facts charged in the instant case were found guilty on the grounds of the foregoing.

2. Examining the reasoning of the lower judgment and the record, the Defendant guilty of fraud among the facts charged in the instant case

The lower judgment, contrary to what is alleged in the grounds of appeal, erred by misapprehending the rules of logic and experience.

There is no error of misapprehending the legal doctrine regarding the requirements for establishment of fraud.

However, among the facts charged in the instant case, the violation of the Act on the Budgeting and Management of Subsidies

We cannot accept the judgment of the court below for the following reasons.

(a) The former Act on the Budgeting and Management of Subsidies (Law No. 108989, Jul. 25, 2011);

Article 2 subparagraphs 1 and 4 of the Subsidy Act (hereinafter referred to as the "Subsidy Act") prior to amendment by the Act on Management;

subsidy means the State's creation of a subsidy for affairs or projects conducted by any person other than the State;

any subsidy, charge, or other equivalent consideration granted to provide financial assistance.

Pay installments granted without receiving them, as prescribed by Presidential Decree, and indirect subsidies;

a person other than the State shall use the subsidy as a whole or part of its financial resources; and

provision that the subsidy is granted again in accordance with the purpose of the subsidy.

The Subsidy Act applies for the grant of a subsidy, the decision to grant a subsidy, the conditions of the grant, and the decision to grant a subsidy.

In making a false application or any other provision (Article 16-21) with respect to the procedures for granting subsidies.

A person who has received subsidies or indirect subsidies by illegal means is punished (Article 40).

B. Review of the reasoning of the lower judgment and the record reveals the following facts.

(i) a project eligible for subsidies for forest tending to be implemented by a local government;

In the case of a forestry cooperative to act on behalf of the forestry cooperative, G shall have the forest of this case over 12 times.

In carrying out the tending project, only the contract was entered into with the defendant G Forestry Cooperatives, and the association

Defendant G Forestry Cooperatives has completed forest tending construction works, the agency’s failure to notify the project agent.

A contract modification contract was made only for the deduction of insurance premiums not paid.

2) A public official in charge of G is a project eligible for subsidies, but in practice, National Treasury newsletters.

(1) A subsidy settlement procedures shall be conducted according to the amount organized by any of the following budget after the amount has been lowered to the Gun;

(1) If a forest owner implements a forest tending project, the project cost has been changed; and if the forest owner implements a forest tending project, the

Subsidies shall be granted to forest owners through a budget compilation and settlement procedure with a non-governmental subsidy;

On the other hand, the owner of a forest does not implement a forest tending project and G G forestry cooperatives do not create the defendant G forestry cooperatives.

(1) If the agency is required to conduct a forest tending project on behalf of the Corporation, the expenses for the project are included in the "facility expenses" item.

I stated that the subsidy settlement procedure was not followed, such as gender and general projects.

3) In fact G is the national subsidy granted by filing an application for a subsidy for a forest tending project.

In addition to military expenses in the Do, a financial resources for the forest tending project of this case shall be raised, and then a 'private competition' shall be raised.

The cost of construction shall be included in the budget of ‘facility cost not', and the cost of construction shall be the cost of construction and the cost of construction for the general facilities.

The subsidies were paid to Defendant G Forestry Cooperatives without taking the procedures for granting subsidies.

4) G except for the first project among the instant 12 forest tending projects, G. G.

from the total cost of construction works calculated by the forest association, the owner of the relevant subsidy project shall bear such subsidy project.

The full amount of 10% of the self-paid share was paid to the union.

5) Appointment of Defendant G Forestry Cooperatives participating in the instant forest tending project as well as Defendant D and E

Since employees have entered into a contract with G in the same manner, it is necessary to complete the procedures for the settlement of subsidies.

I stated that there was no statement.

C. In addition to the above facts, subsidies for the construction cost of the instant forest tending project are all granted.

The fact that the subsidy granted under the Act has been executed without undergoing the procedures for granting the subsidy, and the fact that the defendant G Forestry Cooperatives

The fact that it is insufficient to prove that the construction cost received is all the subsidies or indirect subsidies.

In full view, Defendant D and E’s subsidies from G while carrying out the forest tending project of this case

It is difficult to readily conclude that Defendant D and E had a perception or intent to receive. Therefore, it is difficult to conclude that Defendant D and E had a view to

reasonable consideration is given to the person who received the subsidy under section 40 of the Act.

such proof may not be deemed to have been proven without exception.

D. Nevertheless, the court below held that Defendant D and E constitute “a person to whom the subsidies were granted” as follows:

Of the facts charged in the instant case, the determination of guilty of violating the Act on the Budgeting and Management of Subsidies

In this regard, the judgment of the court below was made by misunderstanding facts against logical and empirical rules.

The error affected the conclusion of the judgment.

3. Judgment of the court below on the violation of the Act on the Budgeting and Management of Subsidies

in the case of Defendant D and E, the remaining guilty part and the former part of Article 37 of the Criminal Code

Since a single sentence was imposed on the concurrent crimes relationship, the judgment of the court below is reversed in its entirety.

4. Therefore, the lower judgment is reversed, and the case is remanded to the lower court for further proceedings consistent with this Opinion.

It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices Park Young-young

Justices Kim In-bok, Counsel for defendant

Justices Kim Jong-il